. Accounting researchers have attempted to assess the quality of IFRS using different methods and criteria. While we are skeptical …

The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with … responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting …, and GASB (the proposal). Our commentary concerns four issues in the proposal which have the most relevance for accounting …

accounting structures across the countries. We consider a country's legal tradition, institutional and accounting characteristics … the accrual anomaly is more likely to occur in countries where extensive use of accrual accounting is permitted, the …

In December 2004, the Financial Accounting Standards Board (FASB) mandated the use of a fair value based measurement …

The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with … responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting …

The American Accounting Association's Financial Accounting Standards Committee is pleased to have an opportunity to … for accounting standard setting, we have deep reservations about the current document. In our response we explain why we … think that the Preliminary Conceptual Framework is unlikely to be helpful in setting conceptually sound accounting standards …